Work performance and tax compliance in flat and progressive tax systems

Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants’ experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance.     

高校纪检法制化建设研究

高校对于一个现代国家的发展起着非常关键的作用。高校纪检法制化要通过法制宣传，提高高校纪检法制观念，建立起一套系统的纪检制度和配套的纪检保障机制，从而实现高校纪检的法制化，为迈向法治化奠定规范基础。     

应慎言“以产业优惠代替区域优惠”

在促进后发展地区经济发展的过程中,世界各国普遍将税收区域优惠政策作为刺激投资的主要措施,我国在东南沿海开发、开放初期也不例外.在区域税收优惠方面,按“经济特区——经济技术开发区——沿海经济开放区——内地”梯度递减的方式体现,使东南沿海地区享受的税收优惠待遇远高于其他地区,形成了我国税收区域优惠政策的格局.经过三十多年的开发、开放,已造就了长三角、珠三角、环渤海地区三大增长极,其发展态势和增长速度受到全世界的关注.税收区域优惠政策对东部地区的发展发挥了巨大的刺激作用,造就了一批民族品牌,扩大了社会就业,促进了居民生活水平的大幅提高.目前,在我国应实行税收区域优惠政策从东南沿海向中西部地区的转移,而不应简单的“以产业优惠替代区域优惠”或“淡出税收区域优惠政策”.     

A Stochastic Model to Assess the Effect of Meat Inspection Practices on the Contamination of the Pig Carcasses

The objective of meat inspection is to promote animal and public health by preventing, detecting, and controlling hazards originating from animals. With the improvements of sanitary level in pig herds, the hazards profile has shifted and the inspection procedures no longer target major foodborne pathogens (i.e., not risk based). Additionally, carcass manipulations performed when searching for macroscopic lesions can lead to cross‐contamination. We therefore developed a stochastic model to quantitatively describe cross‐contamination when consecutive carcasses are submitted to classic inspection procedures. The microbial hazard used to illustrate the model was Salmonella, the data set was obtained from Brazilian slaughterhouses, and some simplifying assumptions were made. The model predicted that due to cross‐contamination during inspection, the prevalence of contaminated carcass surfaces increased from 1.2% to 95.7%, whereas the mean contamination on contaminated surfaces decreased from 1 logCFU/cm² to ?0.87 logCFU/cm², and the standard deviations decreased from 0.65 to 0.19. These results are explained by the fact that, due to carcass manipulations with hands, knives, and hooks, including the cutting of contaminated lymph nodes, Salmonella is transferred to previously uncontaminated carcasses, but in small quantities. These small quantities can easily go undetected during sampling. Sensitivity analyses gave insight into the model performance and showed that the touching and cutting of lymph nodes during inspection can be an important source of carcass contamination. The model can serve as a tool to support discussions on the modernization of pig carcass inspection.     

马克思主义人学理论的动态历史考察

马克思主义人学思想是一个非常完整、科学的理论体系,其形成和发展主要经历了三个发展阶段:从博士论文到《1844年经济学哲学手稿》是其萌芽时期,提出了以劳动为基础的人学理论框架;从《神圣家族》到《共产党宣言》是其基本形成和发展时期,确立了人学理论的唯物主义立场;从《共产党宣言》到《资本论》是其成熟和完善时期,形成了以人的自由全面发展为最终归宿的完备人学理论体系。马克思主义人学在唯物史观的基础上实现了对以往人学理论的超越,为人和社会的发展开辟了广阔的前景。     

任务分解式教学法在检测技术实训中的应用

如何提高实践教学的教学质量是高校教育中亟待解决的问题。以安全检测技术实训为例,采用任务分解式教学方法对这一问题进行了探讨,在实训过程中,通过不断增加具体任务难度、分组打擂、优秀组讲解程序等方式,将安全检测技术各个部分内容有机结合起来,从而为实践教学环节提供一些有益的思路。     

中国房地产税制:存在问题与改革设想

在现代市场经济条件下,房地产税制具有十分重要的功能。现阶段中国房地产税制存在房地产税收功能分散,房地产税种设置交叉重叠现象突出,计税依据不符合国际惯例,房地产保有环节税负偏轻和房地产税权分布结构不合理等问题。中国房地产税制改革已进入基础性制度建设阶段,必须按照"宽税基、简税种、低税率"的原则,实现房地产开发流转环节税收为主向房地产保有环节税收为主的房地产税制转型,去土地财政化,这就要适时开征房产税。开征房产税可以分两步走,近期对居民新购商品房超免税标准部分征收房产税,中长期覆盖到居民已购存量房地产。     

论苏区邮政检查的操作方法与纪律

为了获得情报，肃清内奸，加强宣传，反制敌方邮检，苏区实行了邮检制度。邮检对象包括：密写、密函信件，记录有军政情报内容的胶卷、录音带、录像带、报刊杂志，夹藏有显微点以及炸弹、毒品、恐吓信、内容反动的信件或者出版物。邮检方式主要有四种。对受检邮件的处理方式有三种。总之，苏区对邮检极为重视，除严格选拔邮检员外，还制定了纪律，操作也较规范。     

Modified chain sampling plans for lot inspection by variables and attributes

The purpose of acceptance sampling is to develop decision rules to accept or reject production lots based on sample data. When testing is destructive or expensive, dependent sampling procedures cumulate results from several preceding lots. This chaining of past lot results reduces the required size of the samples. A large part of these procedures only chain past lot results when defects are found in the current sample. However, such selective use of past lot results only achieves a limited reduction of sample sizes. In this article, a modified approach for chaining past lot results is proposed that is less selective in its use of quality history and, as a result, requires a smaller sample size than the one required for commonly used dependent sampling procedures, such as multiple dependent sampling plans and chain sampling plans of Dodge. The proposed plans are applicable for inspection by attributes and inspection by variables. Several properties of their operating characteristic-curves are derived, and search procedures are given to select such modified chain sampling plans by using the two-point method.